CLA-2-39:RR:NC:N2:221 L85732

Mr. Arbuth Bumgarner
Hernando Moss, Inc.
1151 E. Cleveland Street
Hernando, FL 34442

RE: The tariff classification of extruded polyethylene mesh from China

Dear Mr. Bumgarner:

In your letter dated June 15, 2005, you requested a tariff classification ruling.

The sample submitted with your request is a swatch of polyethylene mesh. The mesh has been made in an extrusion process, not from pre-existing filaments. You state that the mesh will be used as decorative wrapping material.

The applicable subheading for the extruded polyethylene mesh will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division